GST Goods Rate Chart

The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certained goods. The information is being upload immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes.GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods.

S.No.

Chapter

Nil

5%

12%

18%

28%

1.

1(Live animals)

All goods other than live horses [0101 Live asses, mules and hinnies 0102 Live bovine animals 0103 Live swine0104 Live sheep and goats0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.0106 Other live animal such as Mammals, Birds, Insects]

–

Live horses [01012100,010129]

–

–

S.No.

Chapter

Nil

5%

12%

18%

28%

2.

2(Meat and edible meat offal)

All goods other than in frozen state and put up in unit containers.[0201 Meat of bovine animals, fresh and chilled. 0203 Meat of swine, fresh or chilled.0204 Meat of sheep or goats, fresh or chilled.0205 Meat of horses, asses, mules or hinnies, fresh or chilled.0206 Edible offal of bovine animals, swine,sheep, goats,horses, asses, mules or hinnies, fresh or chilled.0207 Meat and edible offal, of the poultry of heading

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1. All goods in frozen state and put up in unit containers [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209]2. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers [0209]3. Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers [0210]

2. 0302Fish, freshor chilled, excluding fish fillets and other fish meat of heading 03043. 0304Fish fillets and other fish meat (whether or not minced), fresh or chilled.4. 0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.5. 0307 Molluscs, whether in shell or not,

3. 0305 Fish,dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets ofcrustaceans, fit for human consumption.5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than

crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption6. 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other thancrustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other thancrustaceans and molluscs, fit for human consumption.

other than put up in unit containers and bearing a registered brand name.7. 0409 Natural honey, other than put up in unit container and bearing a registered brand name.

4. 0404 Whey,whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.5. Chena or paneer put up in unit container and bearing a registered brand name [0406].6. 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved,

S.No.

Chapter

Nil

5%

12%

18%

28%

whether or not containing added sugar or other sweetening matter.7. 0409 Natural honey, put up in unit container and bearing a registered brand name.8. 0410 Edible products of animal origin, not elsewhere specified or included.

All goods not specified elsewhere1. 0502 Pigs’,hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.2. 0503 – blank in tariff 3. 0504 Guts,bladders and stomachs of animals

–

–

–

S.No.

Chapter

Nil

5%

12%

18%

28%

(other than fish), whole and pieces thereof, fresh,chilled, frozen, salted, in brine, dried or smoked.4. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers5. 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder

S.No.

Chapter

Nil

5%

12%

18%

28%

and waste of these products.6. 0507 Ivory, tortoise-shell, whalebone andwhalebone hair, horns, antlers, hooves, nails, claws and beaks,unworked or simply prepared but not cut to shape; powder and waste of these products.7. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans orechinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.8. 0509 – blank in tariff

and similarroots andtubers with high starch or inulin content, fresh orchilled; sago pith.

8.

8(Edible fruit and nuts; peel of citrus fruit or melons)

Fresh fruits other than in frozen state or preserved1. 0801Coconuts, fresh or dried, whether or not shelled or peeled.2. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.),

1. 0802 Dried areca nuts, whether or not shelled or peeled,.All goods, other than dry fruits, in frozen state or preserved.1. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.2. 0812 Fruit and nuts, provisionally preserved (for

example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.3. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

9(Coffee, tea, mate and spices)Mate a bitter infusion of the leaves of a South American shrub.

1. All goods of seed quality2. 0901 Coffee beans, not roasted.3. Unprocessed green leaves of tea [0902],4. Fresh ginger [09101110] and fresh turmeric [09103010] other than in processed form

All goods not specified elsewhere1. 0901 Coffee, whether or not roasted ordecaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted.2. 0902 Tea,whether or not flavoured, other than unprocessed green leaves of tea.3. 0903 Maté.4. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or

registered brand name.5. 1105 Flour, of potatoes.6. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of theproducts of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc.

vegetables of heading 0713(pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, etc.5. 1109 00 00 Wheatgluten, whether or not dried

tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken.7. 1209Seeds, fruit and spores, of a kind used for sowing.8. Hop cones, fresh [1210].9. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar

8. Flour and meals of oil seeds or oleaginous fruits, other than those of mustard [1208]9. Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin [1210].10. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered [1211].11. Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones

and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included [1212].

All goods not specified elsewhere1. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derivedfrom vegetable products; other than Guar meal or guar gum refined split.

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14.

14(Vegetable plaiting materials; vegetable products, not elsewhere

1. Betel leaves [14049040]

All goods not specified elsewhere1. 1401 Vegetable materials of a kind used primarily for plaiting (for

1. Margarine, Linoxyn [solidified linseed oil]; edible mixtures or preparations of animal or vegetable fats or oils or of

–

S.No.

Chapter

Nil

5%

12%

18%

28%

prepared edible fats; animal or vegetable waxes)

not refined, but not chemically modified.3. 1508 Ground- nut oil and its fractions, whether or not refined, but not chemically modified.4. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified.5. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15096. 1511 Palm oil and its fractions,

than that of heading 0209 or 1503.2. 1502 Fats ofbovine animals, sheep or goats, other than those of heading 1503.3. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.4. 1504 Fats andoils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.5. 1505 Wool grease and fatty substances derived therefrom (including lanolin).6. 1506 Other animal fats and oils and their fractions, whether or not

fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]2. Glycerol, crude; glycerol waters and glycerol lyes [1520 00 00],3. Vegetable waxes, etc. [1521]4. Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes [1522]

S.No.

Chapter

Nil

5%

12%

18%

28%

whether or not refined, but not chemically modified.7. 1512 Sunflower- seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.8. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.9. 1514 Rape,colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.10. 1515 Other fixed vegetable fats

refined, but not chemically modified.7. 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.8. 1518 Animal fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of Animal or vegetable fats or oils or of fractions of different

S.No.

Chapter

Nil

5%

12%

18%

28%

and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.11. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.12. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516

fats of oils of this chapter, not elsewhere specified of included.]

S.No.

Chapter

Nil

5%

12%

18%

28%

16.

16(Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates)

–

–

All goods1. 1601 Sausages and similar products, of meat, meat offal or blood; foodpreparations based on these products.2. 1602 Other prepared or preserved meat, meat offal or blood.3. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.4. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.5. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved.

1. Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki [1904]2. Pappad, by whatever name it is known, except whenserved for consumption [1905]3. Bread(branded or otherwise), except whenserved for

1. Mixes and doughs for the preparation of bread, pastry and other baker’s wares [1901]2. Pizza bread [1905]3. Seviyan (vermicelli) [1902]4. Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) [1903]5. Rusks, toasted bread and similar toasted products [1905 40 00].

1. Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included, other than preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers’ wares.2. Waffles and waferscoated with chocolate

All goods not specified elsewhere1. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.2. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.3. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.4. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006.

–

S.No.

Chapter

Nil

5%

12%

18%

28%

5. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006.6. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).7. 2007 Jams,fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing addedsugar or other sweetening matter.8. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or

S.No.

Chapter

Nil

5%

12%

18%

28%

preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

All goods not specified elsewhere1. 2101 20 Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate (i.e. instant tea, quick

1. Extracts, essences and concentrates of coffee, andpreparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) [2101]2. Mixed condiments and mixed seasonings; mustard flour and

Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready forconsumption form.

22.

22(Beverages, spirit and vinegar)

1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201]2. Non-alcoholic Toddy, Neera [2201]3. Tendercoconut water put up in unit container and bearing a registered

All goods not specified elsewhere1. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for humanconsumption; greaves.2. 2303 Residues of starchmanufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.3. 2307 Wine lees; argol. [Lees

1. Common salt, by whatever name it is known, including iodized and other fortified salts, sendhanamak [rocksalt], kala namak [250100 10]

All goods not specified elsewhere1. 2501 Salt other than common salt.2. 2502 Unroasted iron pyrites.3. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

1. Marble and travertine, other than blocks [2515 12 20, 2515 12 90]2. Granite, other than blocks [2516]3. Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the

S.No.

Chapter

Nil

5%

12%

18%

28%

4. 2504 Natural graphite.5. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.6. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.7. 2507 Kaolin and other kaolinic clays, whether or not calcined.8. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite,

13. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated.14. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.15. 2515 Ecaussine and other calcareous monumental or building stone;alabaster [otherthan marble Marble and travertine]16. 2516 Porphyry, basalt, sandstone and othermonumental or building stone,

S.No.

Chapter

Nil

5%

12%

18%

28%

whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.17. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and

S.No.

Chapter

Nil

5%

12%

18%

28%

powder of stones heading 2515 or 2516 whether or not it treated.18. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.19. 2518 10 dolomite, Not calcined or sintered20. 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added

S.No.

Chapter

Nil

5%

12%

18%

28%

before sintering;other magnesium oxide, whether or not pure.21. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without smallquantities ofaccelerators or retarders.22. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.23. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.24. 2524 Asbestos.

S.No.

Chapter

Nil

5%

12%

18%

28%

25. 2525 Mica, including splitting; mica waste.26. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.27. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including boratesseparated from natural brine; natural boric acid containing not more than 85% of H3BO328. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.29. 2530 Mineral substances not

All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620,2621]1. 2619 Slag, dross (other thangranulated slag), scalings and other waste from the manufacture of iron or steel.2. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.3. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

1. Coal; briquettes, ovoids and similar solid fuelsmanufactured from coal [2701]2. Lignite, whether or not agglomerated, excluding jet. [2702]3. Peat (including peat litter), whether or not agglomerated [2703]4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [2704]

1. Bio-gas

All goods not specified elsewhere1. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

2. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.3. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil,Lubricating oil, Waste oil [Other

1. Medicinal grade hydrogen peroxide [2847]2. Anaesthetics [28]3. Potassium Iodate [28]4. Iodine [2801 20]5. Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 19856. Dicalcium phosphate (DCP) of animal feed gradeconforming to IS

isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.44. 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.45. 2847 Hydrogen peroxide, whether or not solidified with urea.46. 2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus.47. 2849 Carbides, whether or not chemically defined.48. 2850 Hydrides, nitrides, azides,

S.No.

Chapter

Nil

5%

12%

18%

28%

silicides and borides, whether or not chemically defined, other thancompounds which are also carbides of heading 2849.49. 2852 Inorganic or organiccompounds of mercury ,whether or not chemically defined, excluding amalgams

(whether or not chemically defined), and theirhalogenated, sulphonated, nitrated or nitrosated derivatives.11. 2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and theirhalogenated, sulphonated, nitrated or nitrosated derivatives.12. 2911 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.13. 2912Aldehydes, whether or not with

S.No.

Chapter

Nil

5%

12%

18%

28%

other oxygenfunction; cyclicpolymers of aldehydes; paraformaldehyde.14. 2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912.15. 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.16. 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated

natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.38. 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.39. 2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

30.

30(Pharmaceutical products)

1. Human Blood and its

1. Animal or Human Blood Vaccines [3002, 3006]

All goods not specified elsewhere

1. Nicotine polacrilex gum

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S.No.

Chapter

Nil

5%

12%

18%

28%

components [3002].2. All types of contraceptives [3006]

2. Diagnostic kits for detection of all types of hepatitis3. Desferrioxamine injection or deferiprone4. Cyclosporin5. Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name6. Oral re-hydration salts7. Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012- Customs, dated the 17th March, 2012, dated the 17th March, 2012.

1. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared fortherapeutic or prophylactic uses, not elsewhere specified or included2. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of

biotechnological processes; toxins, cultures of micro- organisms (excluding yeasts) and similar products3. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together fortherapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments.4. 3004 Medicaments (excluding goods of heading 30.02, 30.05

S.No.

Chapter

Nil

5%

12%

18%

28%

or 30.06) consisting of mixed or unmixed products fortherapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio- chemic systems medicaments, put up for retail sale.5. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up

11. Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers [3208, 3209]12. Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather [3210]13. Artists’, students’ or signboard painters’ colours, modifying

S.No.

Chapter

Nil

5%

12%

18%

28%

natural tanning substances.3. 3203Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.4. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter;synthetic organic products of a kind used as fluorescent

brightening agents or as luminophores, whether or not cemically defined5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.6. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used asluminophores, whether or not chemically defined.7. Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar

S.No.

Chapter

Nil

5%

12%

18%

28%

preparations of a kind used in ceramic, enamelling or glass industry [3207]8. 3211 Prepared driers.9. 3212 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta10. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.

33.

33(Essential oils and resinoids,

1. Kumkum, Bindi, Sindur, Alta [3304]

–

1. Tooth powder [3306 10 10]

1. 3301Essential oils (terpeneless or not), including concretes

All goods not specified elsewhere

S.No.

Chapter

Nil

5%

12%

18%

28%

perfumery, cosmetic or toilet preparations)

2. Agarbatti and other odoriferous preparations which operate by burning [3307 41 00]

and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases.2. 3302 Mixtures of odoriferous substances and

1. 3303 Perfumes and toilet waters.2. 3304 Beauty or make- up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.3. 3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19]4. 3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retailpackages [exceptdentifrices –

S.No.

Chapter

Nil

5%

12%

18%

28%

mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for themanufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / de- terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]1. Hair oil [3305 9011,3305 90 19]2. Dentrifices – Toothpaste [3306 10 20]

1. 3401 [except 340130] Soap;organic surface- active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap;2. 3404 – Artificial waxes and prepared waxes [3404]

All goods not specified elsewhere1. 340130 – Organic surface-active products andpreparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent2. 3402 Organic surface- active agents (other than soap); surface- active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401.

S.No.

Chapter

Nil

5%

12%

18%

28%

3. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut releasepreparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals4. 3404 Artificial waxes and prepared waxes.5. 3405 Polishes and creams, for footwear,

S.No.

Chapter

Nil

5%

12%

18%

28%

furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with suchpreparations), excluding waxes of heading 34046. 3407 Modellingpastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other

S.No.

Chapter

Nil

5%

12%

18%

28%

preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

35.

35(Aluminoidal substances; modified starches; glues; enzymes)

–

–

–

All goods1. Casein, caseinates and other casein derivatives; casein glues [3501]2. Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives [3502].3. Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass;

–

S.No.

Chapter

Nil

5%

12%

18%

28%

other glues of animal origin, excluding casein glues of heading 3501 [3503]4. Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein [3504]5. Dextrins and other modified starches(for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches [3505].6. Prepared glues and other prepared adhesives, not elsewhere specified or included; products

S.No.

Chapter

Nil

5%

12%

18%

28%

suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg [3506].7. Enzymes, prepared enzymes [3507]

All goods not specified elsewhere1. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives.2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.3. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a

S.No.

Chapter

Nil

5%

12%

18%

28%

kind used for filling or refilling cigarette or similar lighters.

37.

37.(Photographic or cinematographic goods)

–

–

1. 3701 Photographic plates and film for x-ray for medical use.2. Photographic plates and films including cinematographic film [3705, 3706]; such as Children’s films certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature.

All goods not specified elsewhere1. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x- ray for Medical use).2. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls,

1. Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures [3801]2. Activated carbon; activated naturalmineral products;animal black,including spent animal black [3802]3. Tall oil, whether or not refined [3803].4. Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates [3804]

All goods not specified elsewhere1. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.2. 3813 Preparations and charges for fire- extinguishers; charged fire-extinguishing grenades.3. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared

S.No.

Chapter

Nil

5%

12%

18%

28%

5. Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para- cymene; pine oil containing alpha- terpineol as the main constituent [3805].6. Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums [3806]7. Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch [3807]

paint or varnish removers.4. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, notcontaining or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.5. 3820 Anti-freezing preparations and prepared de-icing fluids.

S.No.

Chapter

Nil

5%

12%

18%

28%

8. Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar products [3808]9. Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products andpreparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included [3809]10. Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or

S.No.

Chapter

Nil

5%

12%

18%

28%

welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods [3810]11. Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber [3812]12. Reaction initiators, reaction accelerators and catalytic preparations, not

S.No.

Chapter

Nil

5%

12%

18%

28%

elsewhere specified or included. [3815]13. Refractory cements, mortars, concretes and similarcompositions, other than products of heading 3801 [3816]14. Mixed alkylbenzenes and mixedalkylnaphthalenes, etc. [3817]15. Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [3818]; other than silicon wafers.16. Prepared culture media for thedevelopment ormaintenance of micro-organisms (including viruses and the like) or of

All goods not specified elsewhere1. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this

1. New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc [4011] [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.]

S.No.

Chapter

Nil

5%

12%

18%

28%

rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws [4011,4013]

belting, of vulcanised rubber.10. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps].11. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard

S.No.

Chapter

Nil

5%

12%

18%

28%

rubber [other than Surgical gloves].12. Erasers [4016].

41.

41[Raw Hides and Skins (other than Fur skins) and Leather]

–

Raw hides, skins, tanned or crust hides and skins, not further prepared [4101 to 4106]1. 4101 Rawhides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split.2. 4102 Rawskins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-

All goods, that is leather further prepared, etc. [4107 to 4115]1. 4107 Leather further prepared after tanning or crusting, includingparchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114.4107 to 4111 Blank in Tariff.2. 4112 Leather further prepared after tanning or crusting, includingparchment-dressed leather, of sheep or lamb, without wool on, whether or not

–

–

S.No.

Chapter

Nil

5%

12%

18%

28%

dressed or further prepared), whether or not with wool on or split.3. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split.4. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.5. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split,

split, other than leather of heading 4114.3. 4113 Leather further prepared after tanning or crusting, includingparchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114.4. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.5. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of

S.No.

Chapter

Nil

5%

12%

18%

28%

but not further prepared.6. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.]

leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

42.

42[Articles of leather; saddlery and harness;travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)]

cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette- cases, to-bacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper3. 4203 Articles of apparel and clothing accessories, of leather or of composition leather.4204 Blank in Tariff.

S.No.

Chapter

Nil

5%

12%

18%

28%

4. 4205 Other articles of leather or of composition leather.5. 4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons.

43.

43(Furskin andartificial fur; manufacturers thereof)

–

–

–

1. 4301 Rawfurskins, including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103;of mink, of lamb, of fox, etc.2. 4302 Tanned or dressed furskins(including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than

All goods not specified elsewhere1. 4303 Articles of apparel, clothing accessories and other articles of furskin.2. 4304 Articles of artificial fur.

S.No.

Chapter

Nil

5%

12%

18%

28%

those of heading 4303; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc.3. 4304 Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods.

(tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [4409]5. Resin bonded bamboo mat board, with or without veneer in between6. Bamboo flooring tiles7. Tableware and Kitchenware of wood [4419]

other than specified boards [4410]2. Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards [4411]3. Plywood, veneered panels and similar laminated wood [4412]4. Densified wood, in blocks, plates, strips, or profile shapes [4413]5. Wooden frames for paintings, photographs, mirrors or similar objects [4414]6. Builders’ joinery and carpentry of wood, including cellularwood panels, assembled flooring

panels, shingles and shakes [4418]7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware.

S.No.

Chapter

Nil

5%

12%

18%

28%

8. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.9. 4421 Other articles of wood; such as clothes hangers, Spools,cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as

S.No.

Chapter

Nil

5%

12%

18%

28%

tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

as Corks and Stoppers, Shuttlecock cork bottom.4. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.]

46.

46(Manufactures of straw, of esparto or of other plaiting materials;Basket-ware and wickerwork)

–

–

All goods1. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) ofvegetables materials

–

–

S.No.

Chapter

Nil

5%

12%

18%

28%

such as of Bamboo, of rattan, of Other Vegetable materials.2. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah.

47.

47[Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]

and webs of cellulose fibres, coated, impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809or 4810 [Other aseptic packaging paper and5. 4812 Filter blocks, slabs and plates, of paper pulp.6. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.7. 4815 – Blank in Tariff8. 4816 Carbon paper, self-copy paper and other copying or transfer

S.No.

Chapter

Nil

5%

12%

18%

28%

papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes.9. 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks].10. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a

forms, interleaved carbon sets and other articles of stationary, of paper orpaperboard; and book covers, of paper or paperboard [including Albums for samples or for collections].12. 4821 Paper or paperboard labels of all kinds, whether or not printed.13. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).14. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard,

similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]

reproductions on sensitised paper and carbon copies of the foregoing.4. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.5. Transfers (decalcomanias) [4908]6. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements,

S.No.

Chapter

Nil

5%

12%

18%

28%

whether or not illustrated, with or without envelopes or trimmings.7. 4910 Calendars of any kind, printed, including calendar blocks.8. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or

S.No.

Chapter

Nil

5%

12%

18%

28%

similar purposes reproduced with the aid of computer or any other devices.

65.

65(Headgear and parts thereof)

–

–

–

1. Safety headgear such as helmets [6506 10]1. 6504 Hats andother headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.2. 6505 Hats andother headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.

All goods not specified elsewhere [other than helmets, textile head gears]2. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.3. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed.4. 6503 – Blank in Tariff.

67(Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair)

–

–

1. Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof [6701 all goods]

–

All goods not specified elsewhere1. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.2. 6703 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.3. 6704 Wigs, false beards, eyebrowsand eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.

S.No.

Chapter

Nil

5%

12%

18%

28%

68.

68(Articles of stone, plaster, cement, asbestos, mica or similar material)

–

–

1. Sand lime bricks2. Fly ash bricks.

1. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials2. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up; such as Abrasive cloths, Emery or

All goods not specified elsewhere1. 6801 Setts, curbstones and flagstones, of natural stone (except slate).2. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone.3. 6803 Worked slate and articles of slate or of agglomerated slate.

4. 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).5. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.6. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, notornamented.7. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as

S.No.

Chapter

Nil

5%

12%

18%

28%

Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering.8. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

S.No.

Chapter

Nil

5%

12%

18%

28%

9. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials.10. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.11. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not

1. Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. [all goods of 6902, 6903]1. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.2. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps].

All goods not specified elsewhere2. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.3. 6903 Other refractory ceramic goods (for example, retorts, crucibles,muffles, nozzles,plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.4. 6904 Ceramic flooring blocks, support or filler tiles and the like.

of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.10. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.11. 6913 Statuettes and other ornamental ceramic articles.12. 6914 Other ceramic articles.

1. Glasses for corrective spectacles [7015 10]2. 7001 Cullet and other waste and scrap of glass; glass in the mass.3. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.

All goods not specified elsewhere1. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked.

S.No.

Chapter

Nil

5%

12%

18%

28%

4. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.5. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018).6. 7015 Clock or watch glasses and similar glasses, glasses for non- corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres

2. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.3. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked.4. 7006 Glass of heading 70.03, 70.04 or 70.05, bent, edge- worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.5. 7007 Safety glass, consisting of toughened (tempered) or laminated glass.

S.No.

Chapter

Nil

5%

12%

18%

28%

and their segments, for the manufacture of such glasses.7. 7017 Laboratory, hygienic orpharmaceutical glassware, whether or not graduated or calibrated.8. 7018 Glass beads, imitationpearls, imitation precious or semi- precious stones and similar glasssmallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter :

of a kind used for building orconstruction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi- cellular or foam glass in blocks, panels, plates, shells or similar forms12. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns].

72.

72(Iron and steel)

–

–

–

All goods1. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms.

–

S.No.

Chapter

Nil

5%

12%

18%

28%

2. 7202 Ferro- alloys.3. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms4. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel.5. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel.6. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203).

S.No.

Chapter

Nil

5%

12%

18%

28%

7. 7207 Semi-finished products of iron or non-alloy steel.8. 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.9. 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold- reduced), not clad, plated or coated.10. 7210 Flat- rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.11. 7211 Flat- rolled products of iron or non-alloy steel, of a width of

S.No.

Chapter

Nil

5%

12%

18%

28%

less than 600 mm, not clad, plated or coated.12. 7212 Flat- rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.13. 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non- alloy steel.14. 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot- extruded, butincluding those twisted after rolling.15. 7215 Other bars and rods of iron or non-alloy steel.16. 7216 Angles, shapes and sections of iron or non-alloy steel.

S.No.

Chapter

Nil

5%

12%

18%

28%

17. 7217 Wire of iron or non-alloy steel.18. 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel.19. 7219 Flat- rolled products of stainless steel, of a width of 600 mm or more.20. 7220 Flat- rolled products of stainless steel, of a width of less than 600 mm not further worked than hot- rolled21. 7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.22. 7222 Other bars and rods of stainless steel; angles, shapes

S.No.

Chapter

Nil

5%

12%

18%

28%

and sections of stainless steel.23. 7223 Wire of stainless steel.24. 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.25. 7225 Flat- rolled products of other alloy steel, of a width of 600 mm or more of sillicon electrical steel26. 7226 Flat- rolled products of other alloy steel, of a width of less than 600 mm.27. 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.28. 7228 Other bars and rods of other alloy steel; angles,

S.No.

Chapter

Nil

5%

12%

18%

28%

shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non- alloy steel.29. 7229 Wire of other alloy steel.

All goods not specified elsewhere1. 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel.2. 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other

distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor- driven fan or blower, and parts thereof, of iron or steel [7322]3. Sanitary ware and parts thereof of iron and steel [7324]

angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] [7308]9. Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted withmechanical or thermal equipment [7309]10. Tanks, casks, drums, cans, boxes and similar containers, for any material (other thancompressed or liquefied gas), of iron or steel, of a capacity

S.No.

Chapter

Nil

5%

12%

18%

28%

not exceeding 300 l, whether or not lined or heat-insulated, but not fitted withmechanical or thermal equipment [7310]11. Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 [7315].12. 7311Containers for compressed or liquefied gas, of iron or steel.13. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.14. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and

S.No.

Chapter

Nil

5%

12%

18%

28%

loosely twisted double wire, of a kind used for fencing, of iron or steel.15. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.16. Anchors, grapnels and parts thereof, of iron or steel [7316]17. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, butexcluding such articles with heads of copper.18. 7318 Screws, bolts, nuts, coach

S.No.

Chapter

Nil

5%

12%

18%

28%

screws, screw hooks, rivets, cotters, cotter- pins, washers(including spring washers) and similar articles, of iron or steel.19. 7319 Sewing needles, knittingneedles, bodkins,crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.20. Springs and leaves for springs, of iron and steel [7320]21. LPG stoves [7321]22. 7323 iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.

S.No.

Chapter

Nil

5%

12%

18%

28%

23. Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system [7325]24. Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners formachinery belts,

1. All goods other than utensils i.e. sanitary ware and parts thereof of copper [7418]2. Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 [7419]

those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.16. 7416, 7417 Blank in Tariff]

backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm.[7607]2. Doors, windows and their frames and thresholds for doors under 7610 10 00 [7610]3. All goods other than utensils i.e. sanitary ware and parts thereof [7615].

rhenium andthallium, and cermets, including their waste scrap [other than Articles of other base metals and articles of cermets] [8101 to8113]2. Articles of other base metals and articles of cermets (other than waste and scrap) [8110 to 8113]

similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry [8201].

2. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.3. 8205 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cuttingmachines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks4. 8206 Tools of two or more of the headings 8202 to

sharpeners and blades thereof [8214].

S.No.

Chapter

Nil

5%

12%

18%

28%

8205, put up in sets for retail sale.5. 8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools6. 8208 Knives and cutting blades, for machines or for mechanical appliances.7. 8209 Plates, sticks, tips and the like for tools,unmounted, of cermets.

4. Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super- heaters, sootremovers, gas recoverers); condensers for steam or other vapour power units [8404]5. Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers [8405]6. Steam turbines and other vapour turbines [8406]7. Hydraulic turbines, water wheels, and regulators therefor [8410]8. Turbo-jets, turbo- propellers and other

internal combustion piston engines [under 8413 30], concretepumps [8413 40 00], other rotary positive displacement pumps [under 8413 60][8413]5. Air or vacuum pumps, air or other gas compressors and fans; ventilating orrecycling hoods incorporating a fan, whether or not fitted with filters [8414]6. Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated [8415]7. Refrigerators, freezers and other refrigerating or freezing equipment,

S.No.

Chapter

Nil

5%

12%

18%

28%

gas turbines – turbo- jets [8411]9. Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] [8412]10. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ashdischargers and similar appliances.11. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non- electric.

12. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor13. Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases [8421]14. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks15. Ship’s derricks;cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane [8426]16. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

17. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.18. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.19. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.20. 8440 Book- binding machinery, including book- sewing machines.

21. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.22. 8442 Machinery, apparatus andequipment (other than the machines of headings 8456 to8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (forexample, planed, grained or polished).23. 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying

27. 8447 Knitting machines, stitch- bonding machines and machines for making gimped yarn, tulle, lace,embroidery, trimmings, braid or net and machines for tufting.28. 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45,84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing,

boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) [8483]23. Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals [8484]

S.No.

Chapter

Nil

5%

12%

18%

28%

combs, extrudingnipples, shuttles, healds and heald frames, hosiery needles)29. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.30. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying,ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste

S.No.

Chapter

Nil

5%

12%

18%

28%

to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.31. 8453 to 8471.32. Braille typewriters, electric or non- electric [8472]33. 8473 to 8475, 8477all goods34. 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)].35. 8480 to 8482.

S.No.

Chapter

Nil

5%

12%

18%

28%

36. 8485 – Blank in Tariff37. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories.38. Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter [8487]

S.No.

Chapter

Nil

5%

12%

18%

28%

85.

85(Electrical machinery andequipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts andaccessories of such articles)

7. 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 .8. 8518 Microphones and stands therefor.9. 8523 Discs, tapes, solid-state non- volatile storagedevices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of

reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [8525]17. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus [8526]18. Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock [8527]19. Monitors andprojectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating

radio-broadcast receiver or sound or video recording or reproducing apparatus [8528]20. Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 [8529]21. Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, portinstallations or airfields (other than those of heading 8608) [8530]22. Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of

S.No.

Chapter

Nil

5%

12%

18%

28%

heading 8512 or 8530[8531]23. Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables [8536]24. Boards, panels,consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or thedistribution of

S.No.

Chapter

Nil

5%

12%

18%

28%

electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 [8537]25. Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arclamps [8539]26. Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]27. Insulated wire, cable All goods [8544]28. Brushes under 8545 20 00 and goods under 8545 (including arc lamp carbon and battery carbon) [8545]

S.No.

Chapter

Nil

5%

12%

18%

28%

29. Insulating fittings for electrical machines, appliances orequipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546;electrical conduit tubing and joints therefor, of base metal lined with insulating material [8547]

1. Tractors (except road tractors for semi- trailers of engine capacity more than 1800 cc) [8701]2. Electrically operated vehicles, including two and three wheeled electric motor vehicles.3. Bicycles and other cycles (including delivery tricycles), not motorised [8712],4. Parts and accessories of bicycles and other

All goods not specified elsewhere.1. 8702 Motor vehicles for the transport of ten or more persons, including the driver.2. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702),including station wagons and racing

headings 8701 to8705.6. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705.7. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705.8. 8709 Works trucks, self-propelled, not fitted with lifting or handlingequipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.9. 8710 Tanks andother armoured

S.No.

Chapter

Nil

5%

12%

18%

28%

fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side- cars; side-cars.11. 8714 Parts and accessories of vehicles of headings 8711 and 8713.12. 8715 Baby carriages and parts thereof.13. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self- unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand

1. Yachts and other vessels for pleasure or sports; rowing boats and canoes [8903] including floating structure used for casinos etc.

S.No.

Chapter

Nil

5%

12%

18%

28%

and similar vessels for the transport of persons or goods.2. 8902 Fishing vessels; factory ships and other vessels forprocessing or preserving fishery products.3. 8904 Tugs and pusher craft.4. 8905 Light- vessels, fire-floats, dredgers, floating cranes and other vessels thenavigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.5. 8906 Other vessels, including warships and

1. [9001] Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

2. [9002] Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings forinstruments or apparatus, other than such elements of glass not optically worked.3. [9003] Frames and mountings for spectacles, goggles or the like, and parts thereof.4. [9004] Spectacles, and the like, corrective, protective or other and goggles, corrective.5. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical

flashlight apparatus and flashbulbs other than discharge lamps of heading 8539.4. [9007]Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.5. [9008] Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.6. 9009 – Blank in Tariff7. [9010] Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this

S.No.

Chapter

Nil

5%

12%

18%

28%

protective maskshaving neither mechanical parts nor replaceable filters [9020].9. Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability [9021].10. Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or

Chapter; negatoscopes; projection screens.8. [9011] Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection.9. [9012] Microscopes other than optical microscopes; diffraction apparatus.10. [9013] Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances andinstruments, not specified or included elsewhere in this Chapter.11. [9014] Direction finding compasses; other navigational

S.No.

Chapter

Nil

5%

12%

18%

28%

radiotherapy apparatus, X-ray tubes and other X- ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light [9022].

instruments and appliances.12. [9015] Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders.13. [9016] Balances of a sensitivity of 5 cg or better, with or without weights.14. [9017] Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter.

S.No.

Chapter

Nil

5%

12%

18%

28%

supply or production meters, including calibrating meters therefor.10. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes.11. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta,gamma, X‑ray,cosmic or other ionising radiatioin

15. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light.16. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.

S.No.

Chapter

Nil

5%

12%

18%

28%

12. 9031 Measuring or checking instruments, appliances andmachines, not specified or included elsewhere in this Chapter; profile projectors.13. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.

All goods not specified elsewhere.1. 9101 Wrist- watches, pocket- watches and other watches, including stop-watches, with case of precious metal

S.No.

Chapter

Nil

5%

12%

18%

28%

complete and assembled.4. 9114 Other clock parts].

or of metal clad with precious metal2. 9102 Wrist- watches, pocket- watches and other watches, including stop watches, other than those of heading 91013. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels4. 9106 Time ofday recording apparatus andapparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time- recorders)5. 9107 Time switches with clock or

and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.]

93.

93(Arms ammunition; parts accessories thereof)

and and

–

–

–

All goods not specified elsewhere1. Military weaponsother thanrevolvers, pistols[9301].2. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition,

1. 9302 Revolvers and pistols, other than those of heading 9303 or 9304.

S.No.

Chapter

Nil

5%

12%

18%

28%

captive-bolt humane killers, line-throwing guns)3. 9304 Other arms (for example, spring, air or gas guns and pistols,truncheons), excluding those of heading 9307.4. 9305 Parts and accessories of articles of headings 9301 to 9304.5. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.6. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts

All goods not specified elsewhere.1. 9401 Seats (other than those of heading 9402),whether or not convertible into beds, and parts thereof.2. 9403 Other furniture and parts thereof3. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

S.No.

Chapter

Nil

5%

12%

18%

28%

4. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs,illuminated name- plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)2. 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin3. 9611 Date,sealing or numbering stamps, and the like (including devices for printing or embossing

S.No.

Chapter

Nil

5%

12%

18%

28%

6. 9608 Fountain pens, stylograph pens and other pens7. 9610 00 00 Boards,with writing or drawing surface, whether or not framed.8. 9612 Typewriter or similar ribbons, inked or otherwise prepared for givingimpressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.9. 9620 00 00Monopods, bipods, tripods and similar articles.

labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks4. 9613 Cigarette lighters and other lighters, whether or notmechanical or electrical, and parts thereof other than flints and wicks5. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof6. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations

S.No.

Chapter

Nil

5%

12%

18%

28%

7. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners8. 9618 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing.

97.

97(Works of art, collectors’ piece and antiques)

–

–

All goods.1. 9701Paintings, drawings andpastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or hand- decorated manufactured articles; collages and similar decorative plaques.

–

–

S.No.

Chapter

Nil

5%

12%

18%

28%

2. 9702 Original engravings, prints and lithographs.3. 9703 Original sculptures and statuary, in any material.4. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907.5. 9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.

All goods.1. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or

1. 9804 All dutiable articles intended for personal use

S.No.

Chapter

Nil

5%

12%

18%

28%

the substantial expansion of an existing unit, of a specified: industrial plant, (2) irrigationproject, (3) powerproject, (4) miningproject, (5) project for the exploration for oil or other minerals, and (6) such other projects as the CentralGovernment may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the ods specified above, provided that such

S.No.

Chapter

Nil

5%

12%

18%

28%

spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to(6) above.2. 9802 – Laboratory chemicals

Note:

The rate structure for the following commodities is yet to be decided: